Alternative Title

Audit and complexity

Abstract

Previous researches on judgmental errors during legal audit were focus on causes derived from the auditor’s lack of independence. But current works hold with the fact that these errors are also linked to task complexity audit, this complexity coming from auditor’s characteristics (subjective factors) or from the engagement’s parameters (objective factors). Thus, this thesis aims to demonstrate that objective factors explaining task complexity audit should not be neglected, as they also cause inevitable certification errors due to some risks hard to valuate, the instability of law, lack, abundance or imprecision of accounting or tax rules and the interpretation of French audit standards («Normes d’exercice professionnel»).